Budget Day 2026: measures for individuals
On Budget Day, Tuesday 15 September 2026, the Dutch government will announce its tax plans for the coming year. Forvis Mazars will keep you informed through this website about developments that may be relevant to you. Ahead of Budget Day, we are already sharing a selection of the tax measures announced by the government to date. Once the final proposals and measures included in the 2027 Tax Plan are published on Budget Day, we will provide a comprehensive overview on this website.
- Increase in Box 1 income tax rates: The rates in the first two brackets of Box 1 of the Personal Income Tax (income from work and home) will increase.
- Limitation of income tax indexation due to freedom contribution: In 2027 and 2028, the tax brackets and tax credits within the Personal Income Tax will be adjusted to a limited extent for inflation in order to finance the freedom contribution.
- Capital gains tax for shareholders of startups and scale-ups (Box 3): Starting in 2028, income tax in Box 3 will be levied on the actual return. Shareholders in startups and scale-ups will then be taxed via a capital gains tax rather than a capital appreciation tax. As a result, taxation in Box 3 will only occur upon (for example) the sale of the shares (rather than annual taxation on the change in value of the shares).
- Introduction of loss carryback for Box 3: Starting in 2029, it will be possible to offset losses in Box 3 against positive Box 3 income from the previous tax year. This expands the options for offsetting losses in Box 3. It will also be possible to offset losses against positive Box 3 income from future years without any limit. A threshold of € 500 per year applies.
- Abolition of deduction for specific healthcare expenses: As of 1 January 2028, the deduction for specific healthcare expenses and the allowance for specific healthcare expenses will be fully abolished for personal income tax purposes. As a result, it will no longer be possible to claim a deduction for healthcare expenses.
- Reduction in real estate transfer tax for private investors: The real estate transfer tax rate for the purchase of properties that the buyer does not intend to live in themselves (such as a property for letting or a holiday home) will be reduced from 8 percent to 7 percent from 2027. This reduced rate applies only to private buyers.
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